| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of private advice
Authorisation Number: 1051524497991
Date of advice: 15 June 2019
Ruling
Subject: Pay as you go withholding
Question
Do you have a Pay As You Go Withholding obligation in respect to payments made to the Tribunal Members provided?
Answer
Yes. You are required to lodge Pay As You Go withholding for the Tribunal Members commencing with the reporting period starting 1 July 20XX.
This ruling applies for the following periods:
Year ending 30 June 2020
The scheme commences on:
1 July 2014
Relevant facts and circumstances
You engage a number of Public Office Holders and members of boards and advisory committees.
The Tribunal is an independent tribunal.
The first group of Tribunal Members (Members) were administratively appointed and were engaged by you as contractors under a number of arrangements including as sole traders, companies or family trusts.
After this legislation was passed, all the existing administrative Tribunal members were appointed as Statutory Officers. However, no change was made to the way the members were engaged by the Department.
Remuneration is set by statute and therefore salaries cannot be negotiated.
Each time a Member is recruited they must provide an ABN.
New Members received an induction pack which provides training on the relevant legislation and set out the internal administration matters to be complied with.
Members do not receive leave such as sick or annual leave.
Members are paid for the hours that they work and record their working hours on time sheets.
Members cannot delegate their work.
Members must use their own technology, including computers, email-addresses and stationery in order to ensure the Member makes independent decisions.
Members were recruited by advertisement.
Relevant legislative provisions
Taxation Administration Act 1953 Section 12-35 of Schedule 1